9911796707
TMI Blog2007 (5) TMI 302X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Larsen & Toubro Ltd. v. CCE 2006 -TMI - 460 - Appellate Tribunal, New Delhi, which overruled the judgment rendered in case of Prabhat Zarda Factory (India) Ltd. v. CCE [2007] 7 STT 226 (Kolkata - CEGAT), the Commissioner (Appeals) held that C&F agent who procures order and get commission cannot be treated as come within the category of ‘Clearing and Forwarding services’. Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h this order and have filed this appeal and contend that there is one more Tribunal order rendered in the case of Prabhat Zarda Factory (India) Ltd. v. CCE [2007] 7 STT 226 (Kolkata - CEGAT). 2. We have heard both sides in the matter. 3. The learned JDR relied on the cited judgment in the appeal memo while the learned Counsel submits that this very issue was dealt by the Larger Bench in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has clearly held that the orders procured by the C F agent is a different activity and cannot be brought within the ambit of C F activities. It has been held that persons engaged in, mere procurement of orders on commission basis are not covered under the category of C F agent. In view of this Larger Bench judgment, there is no merit in this appeal and the same is rejected. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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